What to expect in this issue
- Deep Dive - The 2022 research premium expires on 31.12.2026
- StartMatch News - The Research Premium Manager is live
- FörderRadar - New and expiring grants
In the Deep Dive we regularly present a financing or funding topic in detail. Today: the research premium for 2022, and why 31.12.2026 really is the last opportunity.
Up front, because it is so often misunderstood: the research premium is not just for startups. It is open to every company in Austria that does research and development, from sole proprietors to large industrial groups. In 2022 alone, assessments were requested for around 9,100 projects with a premium volume of €1.18 billion. That makes it by far the largest funding pot in the country.
Since the Tax Amendment Act 2022, the application deadline for the research premium has been clearly regulated: it starts at the end of the business year the premium relates to and expires four years later.
For the 2022 calendar year that means: the submission deadline is 31.12.2026. After that, an application is no longer possible. There is no extension, no hardship clause, no reopening.
Before that, the deadline hinged on the legal validity of the corporate income tax assessment, which in practice nobody ever kept straight. The new rule is simpler, but it is also unforgiving.
Careful if your business year does not follow the calendar year: what counts then is the end of your business year, not 31 December. Better to check one time too many.
The research premium amounts to 14% of research expenses. It is not a tax reduction, but a credit to your tax account. That means: you get it even if you made a loss in 2022.
The assessment base includes, among other things:
- Personnel costs for R&D, in proportion to the actual share of research work
- A proportional share of overheads, materials and investments that serve the research
- Contract research awarded to eligible institutions, capped at €1 million per year
- The notional entrepreneur's salary, new since 2022
For in-house research there is no cap. Not per project, not per year, not per company. The premium scales linearly with your R&D expenses.
- €500,000 in R&D expenses means €70,000 in premium
- €10 million in R&D expenses means €1.4 million in premium
- €100 million in R&D expenses means €14 million in premium
Only contract research is capped: there the maximum assessment base is €1 million per year, so at most €140,000 in premium.
That is exactly why, for large companies, the research premium is absolutely the strongest instrument in the entire Austrian funding portfolio. In an FFG call you compete for a limited budget and get a few million at best. With the premium there is no competition, no jury and no call deadline. If the requirements are met, you have a legal entitlement, and the amount depends solely on your own R&D budget.
For context: in 2023, around 2,600 companies across Austria applied for the premium, on a claimed R&D base of €8.6 billion. In 2024, premiums of more than €1.4 billion were applied for. The pot is huge, the number of applicants is not.
Since 2022 you can claim your own R&D work for which you never paid yourself a salary. This applies to sole proprietors, co-entrepreneurs and shareholder-managing directors who work without pay.
- €45 per documented R&D hour
- A maximum of 1,720 hours per person and business year
- Which adds up to €77,400 in additional assessment base per person and year
- 14% of that is up to €10,836 in additional premium, per person, for 2022
The prerequisite is time records with a meaningful description of the work. Without them it does not work.
- Development work was booked in 2022 as pure product development, even though it would have met the FFG criteria
- You did development work in 2022 but never submitted, because there was no profit
- You founded your company in 2022 and did not pay yourself a salary, see notional entrepreneur's salary
- You awarded contract research to a university or a research institute in 2022
- A project description for each R&D project in line with the FFG criteria: novelty, technical uncertainty, systematic approach, methodical planning, transferability
- A clean cost breakdown with personnel costs assigned to the respective project
- Time records, especially if you claim the notional entrepreneur's salary
- The FFG annual assessment, which you request via the FFG eCall
- The application via form E 108c, electronically through FinanzOnline
Realistically you need a few weeks for that. If you start in December, you will be cutting it close.
The reason 2022 of all years is urgent right now has nothing to do with the year itself, but with the deadline. It is the first year for which the four-year rule expires, and at the same time the first year with the notional entrepreneur's salary. Anyone who did development work in 2022 and did not pay themselves anything loses exactly the part that was newly added, on 31.12.2026.
And for everyone else: it is the only grant where the deadline is the only hurdle. No competition, no upper limit, no jury. Just a date.
Not sure whether your development work in 2022 was eligible?
Write to us at robert@startmatch.ai and we will go through it together in 15 minutes.
Up to the end of October this is comfortably doable, after that it gets tight.

There is only one annual assessment per business year. Whatever is not in the initial application is gone for good. Our Research Premium Manager helps with exactly that.
Anyone who submits the premium regularly knows the pattern. Projects run across several business years, subprojects are added, the documents sit in five Excel files and three email threads from different people. Every year the research starts from scratch. That is exactly how mistakes happen and projects get overlooked.
With the Research Premium Manager everything is in one place:
- Research areas with subprojects are created automatically from project descriptions
- You see at a glance which projects are recorded per business year and which year is still open
- Research areas run across several years, subprojects sit underneath them. Nothing drops out at the turn of the year
- Documents and sources are attached to the research area, not stuck in your inbox. Even four years later, when the audit comes
The Manager is available online for everyone doing a research premium with us. As mentioned, we can still make the 2022 application happen if you get in touch in October.
FFG Multilaterale Eureka Leichtbau Ausschreibung
Transnational R&D in lightweight construction, in Austria only with a mobility focus. Up to €750,000, funding rate up to 80% for startups and small companies, submission until 12.10.2026, the international Eureka application must already be on file by 08.10.2026.
FFG Go!Tech Praktika
Lump-sum funding for internship placements for high school graduates in scientific and technical fields. €3,800 for three months, €7,100 for six months, continuous submission until 04.11.2026 at 12:00 noon.
FFG AI Ökosysteme
Cooperative R&D in the focus areas Hybrid AI and Green AI, a cooperation between the partners is mandatory. Up to €1 million, submission until 06.10.2026 at 12:00 noon.
FFG Energieforschung
R&D around generation, storage, hydrogen, CCUS and flexible energy systems, open to companies of all sizes, startups and research institutions. Up to €2 million, submission until 30.09.2026 at 12:00 noon.
FFG Mission Klimaneutrale Stadt
R&D and demonstration projects for climate-neutral, resilient cities, districts and buildings. Up to €2 million for demonstration projects, submission until 01.10.2026 at 10:00.
FFG Rail4Climate
Cooperative R&D to increase capacity in the rail sector through digitalization and automation, with testing under real operating conditions. For railway companies, the rail industry and research institutions in a consortium. Up to €1 million. Submission deadline only until 16.09.2026.
FFG Mobilitätswende: Mobilitätstechnologie
Vehicle technology, automated mobility and digital solutions in line with the Mobility Master Plan 2030. Up to €4 million for flagship projects. Submission deadline only until 30.09.2026 at 12:00 noon.
FFG Energieforschung
R&D around generation, storage, hydrogen, CCUS and flexible energy systems. Up to €2 million. Submission deadline only until 30.09.2026 at 12:00 noon.
Best of luck with your projects!
Best regards,
Robert & your StartMatch Team 👋